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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,847
Full Text Papers: 393,252
Authors: 226,504
Papers Received in
  Last 12 months:
69,023

Paper Downloads:
To date: 65,841,113
Last 12 months: 11,180,656
Last 30 days: 1,101,551

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  References:
238,027
Total References: 8,463,775
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5,708,794
Papers with
  Resolved
  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: H26
178,016 Total downloads
Showing Papers 181 - 230 of 890
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Incl. Electronic Paper Tax Reforms - Taxes Without Tax Laws
Vijaya Krushna Varma
Independent
Date Posted: November 30, 2011
Last Revised: July 29, 2012
Working Paper Series
35 downloads

Incl. Electronic Paper Organised Vat Fraud: Features, Magnitude, Policy Perspectives
Bank of Italy Occasional Paper No. 106
Fabrizio Borselli
Bank of Italy
Date Posted: November 29, 2011
Accepted Paper Series
78 downloads

Incl. Electronic Paper The Effect of Low Corporate Tax Rate on Payroll Tax Evasion
CERGE-EI Working Paper Series No. 448
Boryana Madzharova
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: November 29, 2011
Working Paper Series
29 downloads

Incl. Electronic Paper 'Tax Repatriation Holiday': Choosing Words Strategically
Pat Oglesby
Center for New Revenue
Date Posted: November 25, 2011
Last Revised: February 18, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper The McKesson Case: Key Transfer Pricing Principles in the Context of Debt Factoring
Transfer Pricing International Journal, 2011
Rupert Macey-Dare and Danny Beeton
St. Cross College, Oxford and Freshfields
Date Posted: November 22, 2011
Last Revised: July 25, 2012
Working Paper Series
107 downloads

Incl. Electronic Paper On the Optimal Size of Local Jurisdictions: New Evidence from Italian Provinces
Bank of Italy Temi di Discussione (Working Paper) No. 823
Guglielmo Barone
Bank of Italy
Date Posted: November 17, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper The McKesson Case: A Further Debate on Key Transfer Pricing Principles
Transfer Pricing Week, 2011
Danny Beeton and Rupert Macey-Dare
Freshfields and St. Cross College, Oxford
Date Posted: November 03, 2011
Last Revised: July 25, 2012
Accepted Paper Series
140 downloads

Incl. Electronic Paper An Assessment of the Revenue Impact of the State Level VAT in India
Arindam Das-Gupta
Goa Institute of Management
Date Posted: November 02, 2011
Last Revised: November 21, 2011
Working Paper Series
99 downloads

Incl. Electronic Paper Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile
Claudio A. Agostini and Claudia Martinez
Universidad Adolfo Ibañez and University of Chile - Department of Economics
Date Posted: November 02, 2011
Working Paper Series
34 downloads

Incl. Electronic Paper The Cain Plan v. the Able Plan: An Empirical Analysis
Northeastern University School of Law Research Paper
Nicholas A. Paleveda
Northeastern University
Date Posted: October 29, 2011
Working Paper Series
69 downloads

Incl. Electronic Paper Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
Lorenzo Casaburi , Lorenzo Casaburi and Ugo Troiano
Harvard University - Department of Economicsaffiliation not provided to SSRN , Harvard University - Department of Economicsaffiliation not provided to SSRN and Harvard University - Department of Economics
Date Posted: October 28, 2011
Last Revised: January 23, 2013
Working Paper Series
220 downloads

Incl. Electronic Paper Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
CESifo Working Paper Series No. 3617
Volker Meier and Andreas Wagener
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and University of Hannover - Economics and Business Administration Area
Date Posted: October 26, 2011
Working Paper Series
16 downloads

Incl. Electronic Paper The Effective Tax Rate of the Largest US and EU Multinationals
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Reuven S. Avi-Yonah and Yaron Lahav
University of Michigan Law School and Ben-Gurion University of the Negev
Date Posted: October 25, 2011
Last Revised: September 18, 2012
Working Paper Series
480 downloads

Incl. Electronic Paper A Multi-Agent Model of Tax Evasion with Public Expenditure
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 15/WP/2011
Paolo Pellizzari and Dino Rizzi
Ca Foscari University of Venice - Department of Economics and Ca Foscari University of Venice - Department of Economics
Date Posted: October 19, 2011
Accepted Paper Series
54 downloads

Incl. Electronic Paper Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
Indiana University School of Public & Environmental Affairs Research Paper No. 2011-10-01
Jason Matthew DeBacker , Bradley T. Heim and Anh Tran
Middle Tennessee State University - Department of Economics and Finance , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 10, 2011
Last Revised: May 29, 2012
Working Paper Series
224 downloads

Incl. Electronic Paper The Information Environment and the Investment Decisions of Multinational Corporations
MIT Sloan Research Paper No. 4942-11
Nemit Shroff , Rodrigo S. Verdi and Gwen Yu
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Massachusetts Institute of Technology (MIT) and Harvard Business School
Date Posted: October 06, 2011
Last Revised: March 08, 2012
Working Paper Series
210 downloads

Incl. Electronic Paper Direct Taxes Code: Changing Paradigm of Tax Rules in India
Expert Guide - Tax, September 2011
Tarun Jain
Supreme Court of India
Date Posted: October 05, 2011
Accepted Paper Series
79 downloads

Incl. Electronic Paper Reverse the Global Economic Recession
Vijaya Krushna Varma
Independent
Date Posted: October 05, 2011
Last Revised: July 31, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper Principles and Practices to Enhance Compliance and Enforcement of the Personal Income Tax
George K. Yin
University of Virginia School of Law
Date Posted: September 29, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper Mirrlees Meets Modigliani-Miller: Double Taxation and Capital Structure
Kyoung Jin Choi
University of Calgary - Haskayne School of Business
Date Posted: September 25, 2011
Last Revised: October 21, 2012
Working Paper Series
79 downloads

Incl. Electronic Paper The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance
McCombs Research Paper Series No. ACC-04-11
Sanjay Gupta , Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business , University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: September 23, 2011
Last Revised: May 01, 2013
Working Paper Series
231 downloads

Incl. Electronic Paper Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms
Robert Krämer and Vilen Lipatov
Goethe University Frankfurt - Faculty of Economics and Business Administration and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: September 23, 2011
Working Paper Series
47 downloads

Incl. Electronic Paper Underreporting of Earnings and the Minimum Wage Spike
IZA Discussion Paper No. 5942
Mirco Tonin
University of Southampton
Date Posted: September 04, 2011
Working Paper Series
6 downloads

Incl. Electronic Paper Investments Through DTAA Route in India and Strategic Tax Planning
Institute of Business Laws Newsletter, No. 2, August 2011
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2011
Last Revised: February 15, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets
Journal of Finance, Forthcoming
Michelle Hanlon , Edward L. Maydew and Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of North Carolina at Chapel Hill - Accounting Area and University of Washington - Michael G. Foster School of Business
Date Posted: August 24, 2011
Last Revised: April 01, 2013
Accepted Paper Series
316 downloads

Sukh Ram - An Earlier Indian Telecommunications Corruption Scandal
Computer and Telecommunications Law Review, Vol. 17, No. 6, pp. 153-157, 2011
Ewan Sutherland
University of Witwatersrand, LINK Centre
Date Posted: August 20, 2011
Accepted Paper Series

Incl. Electronic Paper Predicting the Past – The Problem of Finding a Counterfactual in Part IVA
Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 17, 2011
Last Revised: August 31, 2011
Accepted Paper Series
156 downloads

Incl. Electronic Paper Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure
160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Shu-Yi Oei
Tulane Law School
Date Posted: August 15, 2011
Last Revised: April 04, 2012
Accepted Paper Series
106 downloads

Incl. Electronic Paper The Case Against Strategic Tax Law Uncertainty
Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
University of Miami - School of Law
Date Posted: August 11, 2011
Last Revised: August 13, 2011
Accepted Paper Series
134 downloads

Incl. Electronic Paper Economic Reforms
Vijaya Krushna Varma
Independent
Date Posted: August 10, 2011
Last Revised: July 29, 2012
Working Paper Series
31 downloads

Incl. Electronic Paper Russian Science on the Concept of International Tax Law
Victoria Pirumova
Zhongnan University of Economics and Law
Date Posted: August 07, 2011
Last Revised: January 04, 2012
Working Paper Series
42 downloads

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff
Crawford School Research Paper , Asia Pacific Economic Paper No. 382
Kazuki Onji
Australian National University - Crawford School of Economics and Government
Date Posted: August 02, 2011
Working Paper Series
10 downloads

Incl. Electronic Paper Government Performance, Taxation and Fiscal Accountability: Evidence from Brazil
APSA 2011 Annual Meeting Paper
Jeffrey F. Timmons and Francisco Garfias
IE Business School and Stanford University - Department of Political Science
Date Posted: August 01, 2011
Last Revised: February 20, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
Sean T. McGuire , Thomas C. Omer and Jaron Wilde
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 29, 2011
Last Revised: June 26, 2012
Working Paper Series
103 downloads

Incl. Electronic Paper Is Knowledge of the Tax Law Socially Desirable?
U of Chicago Law & Economics, Olin Working Paper No. 563
David A. Weisbach
University of Chicago - Law School
Date Posted: July 26, 2011
Last Revised: July 27, 2011
Working Paper Series
280 downloads

Incl. Electronic Paper Can We Rely Upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or More) of GDP?
CESifo Working Paper Series No. 3521
Raffaella Basile , Bruno Chiarini and Elisabetta Marzano
Department of Economics, Università 'La Sapienza' di Roma , University of Naples, Parthenope and Parthenope University - Department of Economic Studies (DES)
Date Posted: July 21, 2011
Working Paper Series
26 downloads

Incl. Electronic Paper From Boom to Doom to Boom: Offshore Financial Centres and Development in Small States
Richard Woodward
University of Hull
Date Posted: July 14, 2011
Working Paper Series
138 downloads

Incl. Electronic Paper New Monetary System
Vijaya Krushna Varma
Independent
Date Posted: July 12, 2011
Last Revised: April 04, 2012
Working Paper Series
22 downloads

Incl. Electronic Paper Simplified Budget Preparation
Vijaya Krushna Varma
Independent
Date Posted: July 09, 2011
Last Revised: July 23, 2012
Working Paper Series
50 downloads

Incl. Electronic Paper Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting
Florida Tax Review, Vol. 11, 2011, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-011, U of Michigan Public Law Working Paper No. 243
Douglas A. Kahn
University of Michigan Law School
Date Posted: July 01, 2011
Last Revised: July 13, 2011
Accepted Paper Series
112 downloads

Incl. Electronic Paper Optimal Dynamic Tax Evasion: A Portfolio Approach
Rosella Levaggi and Francesco Menoncin
University of Brescia - Department of Economics and Management and University of Brescia - Department of Economics
Date Posted: June 30, 2011
Working Paper Series
39 downloads

Incl. Electronic Paper The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
IZA Discussion Paper No. 5769
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: June 20, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper Religion and the Shadow Economy
ZEW - Centre for European Economic Research Discussion Paper No. 11-038
Friedrich Heinemann and Friedrich Schneider
Centre for European Economic Research (ZEW) and University of Linz - Department of Economics
Date Posted: June 16, 2011
Working Paper Series
58 downloads

Incl. Electronic Paper Overhaul of the Japan-US Tax Treaty in 2003
The Japanese Annual of International Law, No. 49, pp. 55-70, 2006
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: June 14, 2011
Accepted Paper Series
52 downloads

Disclosure Management in the Nonprofit Sector: A Framework for Past and Future Research
Mary Ann Hofmann and Dwayne McSwain
Appalachian State University and Appalachian State University
Date Posted: June 10, 2011
Working Paper Series

Incl. Electronic Paper Tax Return as a Political Statement
Alexander Libman , André Schultz and Thomas Graeber
Frankfurt School of Finance & Management and Russian Academy of Sciences , Frankfurt School of Finance & Management gemeinnützige GmbH and Frankfurt School of Finance & Management gemeinnützige GmbH
Date Posted: June 01, 2011
Last Revised: February 20, 2012
Working Paper Series
52 downloads

Incl. Fee Electronic Paper Inequality, Tax Avoidance, and Financial Instability
CEPR Discussion Paper No. DP8391
Augustin Landier and Guillaume Plantin
Toulouse School of Economics and University of Toulouse 1 - Toulouse School of Economics (TSE)
Date Posted: May 19, 2011
Working Paper Series
4 downloads

Incl. Electronic Paper Vebas, Welfare Plans & Sec. 419a(F)(6): Is the IRS Trying to Regulate or Spread Propaganda?
Southwestern University Law Review, Vol. 32, No. 1, 2003
John J. Koresko V and Jennifer S. Martin
Koresko Law Firm, P.C. and St. Thomas University - School of Law
Date Posted: May 17, 2011
Accepted Paper Series
179 downloads


 

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